October 21, 2002
CLA-2-18:RR:NC:SP:232 I86992CATEGORY:CLASSIFICATIONTARIFF NO.:1806.20.9900
Mr. Bob Forbes
ROE Logistics
474 McGill Street – Suite 300
Montreal, Quebec
Canada H2Y 2H2RE: The tariff classification of Milk Chocolate Coating from Canada
Dear Mr. Forbes:
In your letter dated September 27, 2002, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.
You supplied descriptive literature with your request. The subject merchandise is product #0930320-441, described as “Rotterdam milk chocolate”. It will be imported in 50-pound slabs. The product is intended for use as a coating. It is said to contain 32.82 percent sugar, 23.81 percent chocolate crumb, 21.81 percent cocoa butter, 9.87 percent nonfat dry milk, 5.87 percent cocoa liquor, 3.13 percent anhydrous milk fat, 1.4 percent cocoa powder, and traces of lecithin, stabilizers and vanillin. The total milk fat content is said to be 3.23 percent, and the total weight of milk solids is listed as 13.01 percent.
The applicable subheading for product #0930320-441, “Rotterdam milk chocolate” will be 1806.20.9900, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Other: Other: Other. The general rate of duty will be 8.5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director,